Research classified by Journal of Economic Literature (JEL) codes

2005

• Odd-Helge Fjeldstad, 2005, "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers, CMI (Chr. Michelsen Institute), Bergen, Norway, number WP 2005: 10.
• Carlos Arango A. & Martha Misas A. & Enrique L�pez, 2005, "Econom�A Subterr�Nea En Colombia 1976-2003: Una Medici�N A Partir De La Demanda De Efectivo," Borradores de Economia, Banco de la Republica, number 2396, May.
• Natasha AVENDANO GARCIA, 2005, "Evasión en el impuesto a renta de personas natuales: Colombia 1970 - 1999," Archivos de Economía, Departamento Nacional de Planeación, number 2648, Oct.
• Darwin Marcelo Gordillo & Natalia Ariza Ram�rez, 2005, "Evolución de los resultados de la educación en Colombia (1997 - 2003)," Archivos de Economía, Departamento Nacional de Planeación, number 2659, Jul.
• Benno Torgler & Friedrich Schneider, 2005, "What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-06, Feb.
• Benno Torgler & Jan Werner, 2005, "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-07, Feb.
• Friedrich Schneider, 2005, "Shadow Economies of 145 Countries all over the World: What Do We Really Know?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-13, Jun.
• James Alm & Jorge Martinez-Vazquez & Benno Torgler, 2005, "Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-27, Sep.
• Benno Torgler & Christoph A. Schaltegger, 2005, "Tax Morale and Fiscal Policy," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-30, Nov.
• Jorge Martinz-Vazquez & Benno Torgler, 2005, "The Evolution of Tax Morale in Modern Spain," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-33, Dec.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2005, "Top Incomes and Top Taxes in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 532.
• Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2005, "Tax evasion and work in the underground sector," Labour Economics, Elsevier, volume 12, issue 5, pages 613-628, October.
• Schneider, Friedrich, 2005, "Shadow economies around the world: what do we really know?," European Journal of Political Economy, Elsevier, volume 21, issue 3, pages 598-642, September.
• Auriol, Emmanuelle & Warlters, Michael, 2005, "Taxation base in developing countries," Journal of Public Economics, Elsevier, volume 89, issue 4, pages 625-646, April.
• Crocker, Keith J. & Slemrod, Joel, 2005, "Corporate tax evasion with agency costs," Journal of Public Economics, Elsevier, volume 89, issue 9-10, pages 1593-1610, September.
• Marie-Claire Villeval & Bernard Fortin & Guy Lacroix, 2005, "Tax Evasion and Social Interactions," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 0410, Nov.
• Carlo V Fiorio & Francesco D'Amuri, 2005, "Workers' Tax Evasion in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 247-270, November.
• Hibbs Jr., Douglas A. & Piculescu, Violeta, 2005, "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Uno¢ cial Economy," Working Papers in Economics, University of Gothenburg, Department of Economics, number 173, Aug, revised 18 Jun 2009.
• Hammar, Henrik & Jagers, Sverker & Nordblom, Katarina, 2005, "Tax Evasion and the Importance of Trust," Working Papers in Economics, University of Gothenburg, Department of Economics, number 179, Sep.
• Jørgensen, Øystein & Ognedal, Tone & Strøm, Steinar, 2005, "Labor supply when tax evasion is an option," Memorandum, Oslo University, Department of Economics, number 06/2005, Apr.
• Due-Andresen, Kari, 2005, "Tax evasion and labour supply in Norway in 2003: Structural models versus flexible functional form models," Memorandum, Oslo University, Department of Economics, number 11/2005, May.
• Ognedal, Tone & Barth, Erling, 2005, "Unreported Labour," Memorandum, Oslo University, Department of Economics, number 28/2005, Nov.
• Kolm, Ann-Sofie & Nielsen, Søren Bo, 2005, "Under-reporting of Income and Labor Market Performance," Research Papers in Economics, Stockholm University, Department of Economics, number 2005:5, Jun.
• Inés Macho Stadler & David Perez-Castrillo, 2005, "Optimal inspection policy and income-tax compliance," Hacienda Pública Española / Review of Public Economics, IEF, volume 173, issue 2, pages 9-45, June.
• Barth, Erling & Ognedal, Tone, 2005, "Unreported Labour," IZA Discussion Papers, IZA Network @ LISER, number 1893, Dec.
• Martin Halla & Friedrich G. Schneider, 2005, "Taxes and Benefits: Two Distinct Options to Cheat on the State?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2005-05, Aug.
• Benno Torgler & Friedrich Schneider, 2005, "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 32, issue 2, pages 231-250, June, DOI: 10.1007/s10663-004-8328-y.
• Sven Stöwhase, 2005, "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, volume 85, issue 2, pages 175-196, August, DOI: 10.1007/s00712-005-0131-0.
• Werner Güth & Vittoria Levati & Rupert Sausgruber, 2005, "Tax morale and (de-)centralization: An experimental study," Public Choice, Springer, volume 125, issue 1, pages 171-188, July, DOI: 10.1007/s11127-005-3414-7.
• Axel Dreher & Lars Siemers, 2005, "The Intriguing Nexus Between Corruption and Capital Account Restrictions," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 05-113, Nov, DOI: 10.3929/ethz-a-005104867.
• Sanjit Dhami & Ali al-Nowaihi, 2005, "Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 05/23, Nov, revised Aug 2006.
• M E Haque & R Kneller, 2005, "Corruption Clubs: Endogenous Thresholds in Corruption and Development," Centre for Growth and Business Cycle Research Discussion Paper Series, Economics, The University of Manchester, number 67.
• M. Emranul Haque & Richard Kneller, 2005, "Corruption Clubs: Endogenous Thresholds in Corruption and Development," Economics Discussion Paper Series, Economics, The University of Manchester, number 0544.
• Janine L. F. Wilson & Steven Sheffrin, 2005, "Understanding Surveys of Taxpayer Honesty," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 2, pages 256-274, July.
• Shih-Ying Wu & Mei-Jane Teng, 2005, "Determinants of Tax Compliance - A Cross-Country Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 3, pages 393-417, November.
• Benno Torgler, 2005, "A Knight without a Sword?. The Effects of Audit Courts on Tax Morale," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 161, issue 4, pages 735-760, December.
• Dean Yang, 2005, "Integrity for Hire: An Analysis of a Widespread Program for Combating Customs Corruption," Working Papers, Research Seminar in International Economics, University of Michigan, number 525.
• Kalina Koleva, 2005, "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r05050, Jul.
• Mihir A. Desai & Dhammika Dharmapala, 2005, "Corporate Tax Avoidance and Firm Value," NBER Working Papers, National Bureau of Economic Research, Inc, number 11241, Apr.
• A. Mitchell Polinsky & Steven Shavell, 2005, "The Theory of Public Enforcement of Law," NBER Working Papers, National Bureau of Economic Research, Inc, number 11780, Nov.
• Edvard Johansson, 2005, "An estimate of self-employment income underreporting in Finland," Nordic Journal of Political Economy, Nordic Journal of Political Economy, volume 31, pages 99-109.
• Friedrich Schneider & Christina Burger, 2005, "Formal and Informal Labour Markets: Challenges and Policy in the Central and Eastern European New EU Members and Candidate Countries," CESifo Economic Studies, CESifo Group, volume 51, issue 1, pages 77-115.
• Arthur Snow & Ronald S. Warren, 2005, "Ambiguity about Audit Probability, Tax Compliance, and Taxpayer Welfare," Economic Inquiry, Western Economic Association International, volume 43, issue 4, pages 865-871, October.
• Albrecht Kauffmann, 2005, "Structural Change during Transition: Is Russia Becoming a Service Economy?," Volkswirtschaftliche Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 80, Sep.
• Lipatov, Vilen, 2005, "Corporate Tax Evasion: the Case for Specialists," MPRA Paper, University Library of Munich, Germany, number 14181, May, revised Mar 2009.
• Susanu, Monica & Ioan, Viorica, 2005, "Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition," MPRA Paper, University Library of Munich, Germany, number 20642, Nov.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005, "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper, University Library of Munich, Germany, number 80328, Jan.
• Richard J. Cebula, 2005, "Historical Evidence on the Tax Evasion Impact of Government Audits and Tax Rates in the U.S," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 58, issue 3, pages 261-272.
• Kong-Pin & C.Y. Cyrus Chu, 2005, "Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion," RAND Journal of Economics, The RAND Corporation, volume 36, issue 1, pages 151-164, Spring.
• Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005, "Capital Subsidies and Underground Production," CELPE Discussion Papers, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy, number 96, Oct.
• A. Mitchell Polinsky & Steven Shavell, 2005, "The Theory of Public Enforcement of Law," Discussion Papers, Stanford Institute for Economic Policy Research, number 05-004, Oct.
• Birol Karakurt, 2005, "Sermaye Kaçışı Problemi Karşısında Değişen Vergileme Anlayışı," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2005-2.
• Sudipta Basu, 2005, "Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”," Review of Accounting Studies, Springer, volume 10, issue 2, pages 311-321, September, DOI: 10.1007/s11142-005-1533-5.
• Knut R. Wangen, 2005, "An Expenditure Based Estimate of Britain's Black Economy Revisited," Discussion Papers, Statistics Norway, Research Department, number 414, Apr.
• Era Dabla‐Norris & Andrew Feltenstein, 2005, "The underground economy and its macroeconomic consequences," Journal of Economic Policy Reform, Taylor & Francis Journals, volume 8, issue 2, pages 153-174, DOI: 10.1080/13841280500086388.
• Néstor Gandelman, 2005, "Community Tax Evasion Models: A Stochastic Dominance Test," Journal of Applied Economics, Taylor & Francis Journals, volume 8, issue 2, pages 279-297, November, DOI: 10.1080/15140326.2005.12040629.
• Galbiati, R. & Vertova, P., 2005, "Law and Behaviours in Social Dilemmas : Testing the Effect of Obligations on Cooperation," Discussion Paper, Tilburg University, Center for Economic Research, number 2005-56.
• Galbiati, R. & Vertova, P., 2005, "Law and Behaviours in Social Dilemmas : Testing the Effect of Obligations on Cooperation," Other publications TiSEM, Tilburg University, School of Economics and Management, number 14b8e7c7-ea67-4717-9c45-0.
• Tracy Oliver & Scott Bartley, 2005, "Tax system complexity and compliance costs — some theoretical considerations," Economic Roundup, The Treasury, Australian Government, issue 3, pages 53-68, September.
• Juan Carlos Molero & Francesc Pujol, 2005, "Walking inside the Potential Tax Evader's Mind," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 01/05, Jan.
• Roberto Galbiati & Pietro Vertova, 2005, "Law and Behaviours in Social Dilemmas: Testing the Effect of Obligations on Cooperation," Labsi Experimental Economics Laboratory University of Siena, University of Siena, number 001, Apr.
• Maxim Bouev, 2005, "State Regulations, Job Search and Wage Bargaining: A Study in the Economics of the Informal Sector," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp764, Apr.
• Edward Christie & Mario Holzner, 2005, "Household Tax Compliance in Albania," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 316, Apr.
• Trevor Breusch, 2005, "Estimating the Underground Economy using MIMIC Models," Econometrics, University Library of Munich, Germany, number 0507003, Jul, revised 15 Dec 2005.
• Maurizio Bovi, 2005, "The Dark, and Independent, Side of the Italian Labour Market," Labor and Demography, University Library of Munich, Germany, number 0504003, Apr.
• Maurizio Bovi, 2005, "The Cyclical Behaviour of Shadow and Regular Employment," Labor and Demography, University Library of Munich, Germany, number 0507011, Jul.
• Edgar L. Feige, 2005, "A Re-Examination of the 'Underground Economy' in the United States; A Comment on Tanzi," Macroeconomics, University Library of Munich, Germany, number 0501021, Jan.
• Edgar L. Feige, 2005, "Overseas Holdings Of U.S.Currency And The Underground Economy," Macroeconomics, University Library of Munich, Germany, number 0501022, Jan.
• Edgar L. Feige & Robert T. McGee, 2005, "Sweden'S Laffer Curve: Taxation And The Unobserved Economy," Macroeconomics, University Library of Munich, Germany, number 0501023, Jan.
• Edgar L. Feige, 2005, "The Underground Economy And The Currency Enigma," Macroeconomics, University Library of Munich, Germany, number 0502004, Feb.
• Edgar L. Feige, 2005, "The Underground Wealth Of Nations: Commentary On 'The Other Path'," Macroeconomics, University Library of Munich, Germany, number 0502010, Feb.
• Edgar L. Feige, 2005, "The Anatomy Of The Underground Economy," Macroeconomics, University Library of Munich, Germany, number 0502011, Feb.
• Edgar L. Feige, 2005, "The Uk'S Unobserved Economy: A Preliminary Assessment," Macroeconomics, University Library of Munich, Germany, number 0502012, Feb.
• Edgar L. Feige & Robert T. McGee, 2005, "The Unobserved Economy And The Uk Laffer Curve," Macroeconomics, University Library of Munich, Germany, number 0502013, Feb.
• Trevor Breusch, 2005, "Australia's Cash Economy: Are the estimates credible?," Macroeconomics, University Library of Munich, Germany, number 0509025, Sep, revised 23 Sep 2005.
• Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005, "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics, University Library of Munich, Germany, number 0502005, Feb.
• Edgar L. Feige, 2005, "THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform," Public Economics, University Library of Munich, Germany, number 0506011, Jun.
• Douglas Hibbs & Violeta Piculescu, 2005, "Institutions, Corruption and Tax Evasion in the Unofficial Economy," Public Economics, University Library of Munich, Germany, number 0508003, Aug.
• Werner Güth & Vittoria Levati & Rupert Saugruber, 2005, "Tax morale and (de-)centralization: An experimental study," Public Economics, University Library of Munich, Germany, number 0511014, Nov.
• Schöbel, Enrico, 2005, "Politische Partizipation als Verbandsarbeit: Der Bund der Steuerzahler zwischen Mitgliederinteressen und Gemeinwohl," Discussion Papers, University of Erfurt, Faculty of Economics, Law and Social Sciences, number 2005,006E.
• Blackburn, Keith & Forgues-Puccio, Gonzalo F., 2005, "Distribution and Development in a Model of Misgovernance," Proceedings of the German Development Economics Conference, Kiel 2005, Verein für Socialpolitik, Research Committee Development Economics, number 15.
• Krakowski, Michael, 2005, "Determinants of the Informal Economy: The Importance of Regional Factors," HWWA Discussion Papers, Hamburg Institute of International Economics (HWWA), number 313.
• Dreher, Axel & Siemers, Lars-H. R., 2005, "The Intriguing Nexus between Corruption and Capital Account Restrictions," RWI Discussion Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, number 35.

2004

• Subbotin, Viktor, 2004, "Tax reform in the oil sector of Russia - a positive assessment," MPRA Paper, University Library of Munich, Germany, number 10870.
• Schilirò, Daniele, 2004, "Economia sommersa e lavoro nero
  [Shadow economy and black labor]," MPRA Paper, University Library of Munich, Germany, number 44107, Mar.
• Sour, Laura, 2004, "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper, University Library of Munich, Germany, number 50334.
• Cebula, Richard & Toma, Michael, 2004, "Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data," MPRA Paper, University Library of Munich, Germany, number 56739, Jul.
• Cebula, Richard, 2004, "A Preliminary Analysis of the Presidential Approval Rating," MPRA Paper, University Library of Munich, Germany, number 56775, Nov.
• Glenn P. Jenkins & Chun-Yan Kuo, 2004, "Effective Border Tax Adjustments for Export Promotion," Development Discussion Papers, JDI Executive Programs, number 2004-06, Jun.
• Christopher Phelan & Marco Bassetto, 2004, "Tax Riots," 2004 Meeting Papers, Society for Economic Dynamics, number 375.
• Benno Torgler, 2004, "Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," Economics of Governance, Springer, volume 5, issue 3, pages 235-253, November, DOI: 10.1007/s10101-004-0077-7.
• Vitaly Pruzhansky, 2004, "Honesty in a Signaling Model of Tax Evasion," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 04-022/1, Feb.
• Mihir A. Desai & Dhammika Dharmapala, 2004, "Corporate Tax Avoidance and High Powered Incentives," Working papers, University of Connecticut, Department of Economics, number 2004-09, Apr.
• Alberto Baccini & Michela Baccini, 2004, "Sull’uso del lavoro sommerso da parte delle imprese. La costruzione di un modello microeconometrico con i dati ispettivi INPS," Department of Economics University of Siena, Department of Economics, University of Siena, number 423, Mar.
• Jan Hanousek & Filip Palda, 2004, "Mission Implausible III: Measuring the Informal Sector in a Transition Economy using Macro Methods1," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number 2004-683, May.
• Mária Lackó, 2004, "Tax Rates and Corruption: Labour-market and Fiscal Effects. Empirical cross-country comparisons on OECD and transition countries," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 309, Sep.
• Ralph C Bayer & Matthias Sutter, 2004, "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental, University Library of Munich, Germany, number 0412003, Dec.
• Franklin Steves & Alan Rousso, 2004, "Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002," Law and Economics, University Library of Munich, Germany, number 0401004, Jan.
• Edgar L. Feige, 2004, "How Big IS the Irregular Economy?," Macroeconomics, University Library of Munich, Germany, number 0404005, Apr.
• Edgar L. Feige, 2004, "How Big Is The Irregular Economy In The Us?," Macroeconomics, University Library of Munich, Germany, number 0404006, Apr.
• Alejandro Esteller-More, 2004, "Tax Evasion in Interrelated Taxes," Public Economics, University Library of Munich, Germany, number 0401001, Jan.
• Maurizio Bovi, 2004, "An Improvement Of The Tanzi Method For The Estimation Of Italian Ungerground Economy," Public Economics, University Library of Munich, Germany, number 0404009, Apr.
• Maurizio Bovi, 2004, "Underground Shocks Ground Zero Responses," Public Economics, University Library of Munich, Germany, number 0408003, Aug.
• Ralph C Bayer, 2004, "Moral constraints and the evasion of income tax," Public Economics, University Library of Munich, Germany, number 0412008, Dec.
• Ralph C Bayer, 2004, "Finding out who the crooks are - Tax evasion with sequential auditing," Public Economics, University Library of Munich, Germany, number 0412009, Dec.
• Ralph C Bayer, 2004, "A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources," Public Economics, University Library of Munich, Germany, number 0412010, Dec.
• Kächelein, Holger, 2004, "Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 51.
• Maria Ponomareva & Ekaterina Zhuravskaya, 2004, "Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution, or Regional Resistance?," Working Papers, New Economic School (NES), number w0003, Feb.
• Ralph-C Bayer & Matthias Sutter, 2004, "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2004-07.
• Ralph-C Bayer, 2004, "Moral Constraints and the Evasion of Income Tax," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2004-09.
• Ralph-C Bayer, 2004, "Finding Out Who the Crooks Are - Tax Evasion with Sequential Auditing," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2004-10.
• Ralph-C Bayer, 2004, "A Contest with the Taxman - The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2004-11.
• Enzo VALENTINI, 2004, "Sussidio di disoccupazione, tassazione ed economia sommersa," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali, number 216, Sep.
• Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2004, "Effects of culture on tax compliance: A cross check of experimental and survey evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0403, Aug.
• Maria Ponomareva & Ekaterina Zhuravskaya, 2004, "Federal tax arrears in Russia Liquidity problems, federal redistribution or regional resistance?," The Economics of Transition, The European Bank for Reconstruction and Development, volume 12, issue 3, pages 373-398, September, DOI: 10.1111/j.0967-0750.2004.00186.x.
• Jan Hanousek & Filip Palda, 2004, "Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries," Kyklos, Wiley Blackwell, volume 57, issue 2, pages 237-252, May, DOI: 10.1111/j.0023-5962.2004.00252.x.
• Dmitri Romanov, 2004, "The Corporation As A Tax Shelter: Evidence From Recent Israeli Tax Changes," Bank of Israel Working Papers, Bank of Israel, number 2004.17, Dec.
• Gilbert Koenig, 2004, "La demande de billets de valeurs faciales élevées et les activités financières souterraines," Recherches économiques de Louvain, De Boeck Université, volume 70, issue 4, pages 425-442.
• Ann-Sofie Kolm & Birthe Larsen, 2003, "Wages, Unemployment, and the Underground Economy," CESifo Working Paper Series, CESifo, number 1086.
• Friedrich Schneider, 2000, "Illegal Activities, but Still Value Added Ones (?): Size, Causes, and Measurement of the Shadow Economies all over the World," CESifo Working Paper Series, CESifo, number 305.
• Friedrich Schneider, 2000, "The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations," CESifo Working Paper Series, CESifo, number 306.
• Lars P. Feld & Bruno S. Frey, 2000, "Trust Breeds Trust: How Taxpayers are Treated," CESifo Working Paper Series, CESifo, number 322.
• Ines Macho-Stadler & David Pérez-Castrillo, 2002, "Settlement in Tax Evasion Prosecution," CESifo Working Paper Series, CESifo, number 814.
• Armin Falk & Urs Fischbacher & Simon Gaechter, 2003, "Living in Two Neighborhoods – Social Interactions in the LAB," CESifo Working Paper Series, CESifo, number 954.
• Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004, "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 5, issue 02, pages 30-34, October.
• Alfons Kühn, 2004, "Betrugsresistentere Umsatzsteuer - Eine Verpflichtung für Wirtschaft und Fiskus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 10-14, January.
• Kurt Faltlhauser, 2004, "Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 15-20, January.
• Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004, "Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 34-38, January.
• Barbara Hendricks, 2004, "Ist-Versteuerung und ein Cross-Check-Verfahren," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 39-41, January.
• Christine Scheel, 2004, "Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 42-43, January.
• Dieter Ondracek, 2004, "Ein betrugssicheres Mehrwertsteuersystem wird es nicht geben," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 1-44, January.
• Andrea Gebauer, 2004, "Kommentar zum Entwurf eines Gesetzes zur Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 09, pages 10-17, May.
• Maria Ponomareva & Ekaterina Zhuravskaya, 2004, "Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution, or Regional Resistance?," Working Papers, Center for Economic and Financial Research (CEFIR), number w0003, Feb.
• Odd-Helge Fjeldstad, 2004, "To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania," CMI Working Papers, CMI (Chr. Michelsen Institute), Bergen, Norway, number WP 2004: 8.
• Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004, "Tax Evasion and Social Interactions," CIRANO Working Papers, CIRANO, number 2004s-61, Dec.
• María Angélica Arbeláez Restrepo & Luis Alberto Zuleta & Lino Jaramillo & Miguel Ricardo Rueda, 2004, "Las tarjetas de crédito en Colombia: evolución e impacto sobre el consumo y el recaudo tributario," Coyuntura Económica, Fedesarrollo.
• VERDONCK, Magali, 2004, "A note on Kanbur and Keen : transfers to sustain fiscal cooperation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2004002, Feb.
• Zhuravskaya, Ekaterina & Ponomareva, Maria, 2004, "Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution or Russian Resistance?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4267, Feb.
• Zingales, Luigi & Desai, Mihir & Dyck, Alexander, 2004, "Theft and Taxes," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4816, Dec.
• Benno Torgler, 2004, "Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-01, Jan.
• Benno Torgler, 2004, "Tax Morale in Asian Countries," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-02, Jan.
• Friedrich Schneider & Robert Klinglmair, 2004, "Shadow Economies Around the World: What Do We Know?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-03, Jan.
• Benno Torgler & Kristina Murphy, 2004, "Tax Morale in Australia: What Shapes it and Has it Changed over Time?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-04, Jan.
• Benno Torgler, 2004, "A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-06, Apr.
• Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2004, "Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-13, Jun.
• James Alm & Benno Torgler, 2004, "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-14, Jul.
• Benno Torgler & Friedrich Schneider, 2004, "Does Culture Influence Tax Morale? Evidence from Different European Countries," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-17, Jul.
• Bruno S. Frey & Benno Torgler, 2004, "Taxation and Conditional Cooperation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-20, Aug.
• Benno Torgler & Friedrich Schneider, 2004, "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-27, Nov.
• Gilbert KOENIG, 2004, "La demande de billets de valeurs faciales élevées et les activités financières souterraines," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2004042, Dec.
• Pablo Sanguinetti & Martin Besfamille, 2004, "Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina," Econometric Society 2004 Latin American Meetings, Econometric Society, number 249, Aug.
• Torgler, Benno, 2004, "Tax morale in Asian countries," Journal of Asian Economics, Elsevier, volume 15, issue 2, pages 237-266, April.
• Borck, Rainald, 2004, "Stricter enforcement may increase tax evasion," European Journal of Political Economy, Elsevier, volume 20, issue 3, pages 725-737, September.
• Laura Sour, 2004, "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, volume 0, issue 1, pages 43-61, January-J.
• Werner Gueth & Rupert Sausgruber, 2004, "Tax Morale and Optimal Taxation," Papers on Strategic Interaction, Max Planck Institute of Economics, Strategic Interaction Group, number 2004-12, Feb.
• Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004, "Tax Evasion and Social Interactions," Post-Print, HAL, number halshs-00175016, Oct.
• Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004, "Tax Evasion and Social Interactions," Post-Print, HAL, number halshs-00180104, Sep.
• Bjorvatn, Kjetil & Torsvik, Gaute & Tungodden, Bertil, 2004, "How middle-men can undermine anti-corruption reforms," Working Papers in Economics, University of Bergen, Department of Economics, number 12/04, Dec.
• Kolm, Ann-Sofie & Larsen, Birthe, 2004, "Does tax evasion affect unemployment and educational choice?," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2004:4, Apr.
• Shima, Isilda, 2004, "The shadow economy in Norway: Demand for currency approach," Memorandum, Oslo University, Department of Economics, number 10/2004, Oct.
• Miguel Gómez de Antonio & Angel Alañón Pardo, 2004, "Evaluación y análisis espacial del grado de incumplimiento fiscal para las provincias españolas (1980-2000)," Hacienda Pública Española / Review of Public Economics, IEF, volume 171, issue 4, pages 9-32, december.
• Friedrich Schneider, 2004, "Shadow Economies around the World: What do we really know?," IAW Discussion Papers, Institut für Angewandte Wirtschaftsforschung (IAW), number 16, Jul.
• Auriol, Emmanuelle & Warlters, Michael, 2004, "Taxation Base in Developing Countries," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 292, Jul.
• Alejandro Esteller, 2004, "Tax Evasion in Interrelated Taxes," Working Papers, Institut d'Economia de Barcelona (IEB), number 2004/2.
• Bruno S. Frey & Benno Torgler, 2004, "Taxation and Conditional Taxation," Working Papers, Institut d'Economia de Barcelona (IEB), number 2004/7.
• Maurizio Bovi, 2004, "The Dark, And Independent, Side Of Italy," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 46, Nov.
• Schneider, Friedrich & Klinglmair, Robert, 2004, "Shadow Economies around the World: What Do We Know?," IZA Discussion Papers, IZA Network @ LISER, number 1043, Mar.
• Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004, "Tax Evasion and Social Interactions," IZA Discussion Papers, IZA Network @ LISER, number 1359, Oct.
• Falk, Armin & Fischbacher, Urs & Gächter, Simon, 2004, "Living in Two Neighborhoods: Social Interactions in the Lab," IZA Discussion Papers, IZA Network @ LISER, number 1381, Nov.
• Schneider, Friedrich, 2004, "The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003," IZA Discussion Papers, IZA Network @ LISER, number 1431, Dec.
• Friedrich Schneider & Robert Klinglmair, 2004, "Shadow economies around the world: what do we know?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2004-03, Apr.
• Friedrich Schneider & Christina Burger, 2004, "Formal and informal labour markets: Challenges and policy in the Central and Eastern European new EU members and candidate countries," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2004-05, Jun.
• Juliet Schor, 2004, "Sustainable Consumption and Worktime Reduction," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2004-06, Jun.
• Klarita Gërxhani, 2004, "The Informal Sector in Developed and Less Developed Countries: A Literature Survey," Public Choice, Springer, volume 120, issue 3_4, pages 267-300, September.
• Vincze, János & Halpern, László & Koren, Miklós & Kőrösi, Gábor, 2004, "A minimálbér költségvetési hatásai
  [The budgetary effects of the minimum wage]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 4, pages 325-345.
• Tóth, István János & Semjén, András, 2004, "Rejtett gazdaság és adózási magatartás, 1996-2001
  [The hidden economy and taxation-related behaviour, 1996-2001]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 6, pages 560-583.
• Channing Arndt & Finn Tarp, 2004, "On Trade Policy Reform and the Missing Revenue: an Application to Mozambique," Discussion Papers, University of Copenhagen. Department of Economics, number 04-19, Oct.
• Stöwhase, Sven, 2004, "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics, University of Munich, Department of Economics, number 454, Dec.
• Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004, "Tax Evasion and Social Interactions," Cahiers de recherche, CIRPEE, number 0432.
• K Blackburn & G F Forgues-Puccio, 2004, "Distribution and Development in a Model of Misgovernance," Centre for Growth and Business Cycle Research Discussion Paper Series, Economics, The University of Manchester, number 42.
• Lars P. Feld & Bruno S. Frey, 2004, "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 200426.
• Michele Bernasconi & Alberto Zanardi, 2004, "Tax Evasion, Tax Rates, and Reference Dependence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 60, issue 3, pages 422-445, September.
• Dean Yang, 2004, "Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines," Working Papers, Research Seminar in International Economics, University of Michigan, number 520.
• Keith J. Crocker & Joel Slemrod, 2004, "Corporate Tax Evasion with Agency Costs," NBER Working Papers, National Bureau of Economic Research, Inc, number 10690, Aug.
• Joel Slemrod, 2004, "The Economics of Corporate Tax Selfishness," NBER Working Papers, National Bureau of Economic Research, Inc, number 10858, Oct.
• Slemrod, Joel, 2004, "The Economics of Corporate Tax Selfishness," National Tax Journal, National Tax Association;National Tax Journal, volume 57, issue 4, pages 877-899, December, DOI: 10.17310/ntj.2004.4.06.